CECL guidebook part 3: Applying the current condition and reasonable and supportable forecasts
In the third guidebook of our CECL series, we take the next step toward using the simpler loss rate methodologies and illustrate how you can apply the current and reasonable forecast adjustments.

What’s inside
In this CECL guidebook part 3, we take the next step toward using the simpler loss rate methodologies, illustrating how to apply the current condition and reasonable and supportable forecast adjustments.
Methodology commentary
- Understanding the current condition and reasonable and supportable forecast adjustments
- Applying the current condition and reasonable and supportable forecast adjustments
- Weighted-average remaining maturity (WARM) method
- Implementation timeline and concluding thoughts